Legal Opinion
Department of Revenue v. Guardian Management Corp.
Oregon Tax Court
Decided February 4, 2002No. 4495PublishedCited by 2 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
This matter is before the court on Defendants’ (taxpayers) Motion for Remand and Request for Oral Argument. Plaintiffs Department of Revenue (the department), Multnomah County, and Lane County (the counties) filed Plaintiffs’ Response to Defendants’ Motion for Remand. A hearing on the motion was held December 4, 2001.
BACKGROUND
Six taxpayers filed petitions under ORS 306.115, 1 requesting that the department exercise its supervisory authority to correct the tax rolls for specified properties in various, counties for certain tax years. In accordance with its…
2Cases cited3 opinions
- Martin Bros. Container & Timber Products Corp. v. State Tax CommissionOregon Supreme Court · 1969
- Resolution Trust Corp. v. Department of RevenueOregon Tax Court · 1995
- Department of Revenue v. Universal Foods Corp.Oregon Supreme Court · 1993
3Cited by2 opinions
- Village at Main Street Phase II, LLC v. Department of RevenueOregon Supreme Court · 2014
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006